https://www.taxtmi.com/caselaws?id=779149 A valid partial completion certificate for a completed, habitable portion was treated as equivalent to a completion certificate for service tax purposes, so consideration received after its issue for sale of the flat was not taxable. The demand also failed on limitation because the notice was issued beyond the normal period and the record did not show wilful suppression or misstatement with intent to evade tax, which are required to invoke the extended period. On both grounds, the service tax demand, interest and penalty were set aside with consequential relief. en-us Fri, 26 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 11:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779149 A valid partial completion certificate for a completed, habitable portion was treated as equivalent to a completion certificate for service tax purposes, so consideration received after its issue for sale of the flat was not taxable. The demand also failed on limitation because the notice was issued beyond the normal period and the record did not show wilful suppression or misstatement with intent to evade tax, which are required to invoke the extended period. On both grounds, the service tax demand, interest and penalty were set aside with consequential relief. Case-Laws Service Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779149